Suggest some business reasons to explain the changes in gross profit $s and gross profit margin for each company.

Garfield's Goats and Sheep Gross Profit Decreased Gross Profit. Decreased Gross Profit Margin (Thousands of $s) 2014 2013 Change Change % Revenue Cost of Goods Sold Gross Profit Gross Profit Margin(%) $1,500 $1,200 $300 20.0% $1,645 $1,230 $415 25.2% ($145) ($30) ($115) -9% -2% -28%